Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
In cheque dishonour matters, where a statutory demand notice is returned refused or unclaimed, limitation for a complaint runs from deemed service, meaning the date the complainant receives the returned cover or is informed by postal authorities, not the earlier postal endorsement. The text also reiterates that proof of the transaction and execution of the cheque attracts statutory presumptions as to liability, which can sustain conviction if not rebutted. Applying these principles, the limitation-based acquittal was set aside, the conviction was restored, and the sentence was modified to nominal imprisonment with fine, the substantial amount directed as compensation to the complainant.
In cheque dishonour matters, where a statutory demand notice is returned refused or unclaimed, limitation for a complaint runs from deemed service, meaning the date the complainant receives the returned cover or is informed by postal authorities, not the earlier postal endorsement. The text also reiterates that proof of the transaction and execution of the cheque attracts statutory presumptions as to liability, which can sustain conviction if not rebutted. Applying these principles, the limitation-based acquittal was set aside, the conviction was restored, and the sentence was modified to nominal imprisonment with fine, the substantial amount directed as compensation to the complainant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
